Status of Technical Bulletin No. 2008-1

Technical Bulletin No. 2008-1
Determining the Annual Required Contribution Adjustment for Postemployment Benefits


Status

Issued: November 2008

Effective Date:

  • For pensions, financial statements for periods ending after December 15, 2008
  • For OPEB, simultaneously with Statement 45
Affects:

  • Provided guidance on GASBS 27, ¶12 and ¶13 and GASBS 45, ¶15 and ¶16
Affected by:

  • Superseded by GASBS 75
  • Paragraphs 1–3 amended by GASBS 73, ¶4 and ¶11–¶114
Primary Codification Section Reference: None

Abbreviations for Accounting Pronouncements

GASBS - GASB Statements
GASBCS - GASB Concepts
GASBI - GASB Interpretations
GASBTB - GASB Technical Bulletins
GASBIG - GASB Implementation Guides		 NCGAS - NCGA Statements
NCGAI - NCGA Interpretations
AICPA SOP - AICPA Statements of Position
AICPA ASLGU - AICPA Audit Guide (1974)
BFC - Basis For Conclusions
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